Corporate reorganization: built-in losses.
Summary
The Corporation Tax Law, in specified conformity to federal income tax laws, imposes certain limitations on the use of built-in losses in conjunction with corporate reorganizations. This bill would clarify that a specified federal administrative notice relating to those limitations does not apply for purposes of California law.
Bill status
died
1 of 4 stages cleared
Introduction
Dec 2008
Committee Review
Floor Vote
Governor
Introduced Dec 9, 2008
Last action Dec 18, 2008
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
3
Key actions
0
Committee
0
Dec 9, 2008
Introduced
Introduced. To print.
lower
0 primary · 6 co-sponsors
Sponsors
No sponsor information available.
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